Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Confiscation of Import - requirement of BIS certificate - as evident from the documents produced on record goods are imported prior to 18/12/2018 when goods could be imported without insisting on BIS certificate - the authorities have completely ignored the saving clause of the Transition Policy and misinterpreted the exclusion clause in the transitional provisions - directed to immediately release the goods on payment of appropriate duty
Confiscation of Import - requirement of BIS certificate - as evident from the documents produced on record goods are imported prior to 18/12/2018 when goods could be imported without insisting on BIS certificate - the authorities have completely ignored the saving clause of the Transition Policy and misinterpreted the exclusion clause in the transitional provisions - directed to immediately release the goods on payment of appropriate duty
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